61.assessed level of material misstatement risk 重大错报风险的评估水平 (``EBEn
62.simall business 小规模企业 <p_r{
63.accounting system 会计系统 j/I^
\Ms
64.test of control 控制测试 'A#`,^]uLF
65.walk-through test 穿行测试 z:Sr@!DZ
66.communication 沟通 RPb/U8
67.flow chart 流程图 NF/@'QRT
68.reperformance of internal control 重新执行 UkO L7M
69.audit evidence 审计证据 @I\&-Z ^
70.substantive procedures 实质性程序 `O:ecPD4M
71.assertions 认定 >.P/fnvJ
72.esistence 存在 {|Ew]Wq
73.occurrence 发生 ('SA9JG
74.completeness 完整性 D{b*,F:&@)
75.rights and obligations 权利和义务 aSu6SU
76.valuation and allocation 计价和分摊 MS`wd
77.cutoff 截止 d%IM`S;fh
78.accuracy 准确性 mkJC*45
79.classification 分类 B,`B!rU
80.inspection 检查 P)hZFX
81.supervision of counting 监盘 #LP38wE
82.observation 观察 ROWb:tX}
83.confirmation 函证 a
T v
84.computation 计算 ?Hb5<,1u3
85.analytical procedures 分析程序 @-uV6X8|
86.vouch 核对 r9),F.6,
87.trace 追查 -ahSFBZlg
88.audit sampling 审计抽样 y)`f$Hl@1
89.error 误差 <"Ox)XG3]W
90.expected error 预期误差 ]_8
bX}_n
91.population 总体 =Gka;,n
92.sampling risk 抽样风险 _?9|0>]xG
93.non- sampling risk 非抽样风险 }N^A
(`L
94.sampling unit 抽样单位 ba=-F4?
95.statistical sampling 统计抽样 (k{rn3,
96.tolerable error 可容忍误差 5"x=k
p>!d
97.the risk of under reliance 信赖不足风险 %'}zr>tx:
98.the risk of over reliance 信赖过度风险 i{#5=np H
99.the risk of incorrect rejection 误拒风险 Ch3{q/-g
100. the risk of incorrect acceptance 误受风险 ck=x_HB1
101.working trial balance 试算平衡表 p};B*[
ki
102.index and cross-referencing 索引和交叉索引 p2v+sWO
103.cash receipt 现金收入 PL+j;V(<
104.cash disbursement 现金支出 Td7f
105.bank statement 银行对账单 v[3QI7E3
106.bank reconciliation 银行存款余额调节表 jFa{h!
107.balance sheet date 资产负债表日 3LxhQVx2
108.net realizable value 可变现净值 /dT
7:x*
109.storeroom 仓库 ,BUDo9h
110.sale invoice 销售发票 +
[ +4h}?
111.price list 价目表 XI4le=^EM
112.positive confirmation request 积极式询证函 Bh'_@PHP
113.negative confirmation request 消极式询证函 -r.Qy(}p
114.purchase requisition 请购单 j. @CB`
115.receiving report 验收报告
]Wc:9Zb
116.gross margin 毛利 SN${cs%
117.manufacturing overhead 制造费用 xWZ87
118.material requisition 领料单 <Cbah%X
119.inventory-taking 存货盘点 a&'!g)d
120.bond certificate 债券 k<bA\5K
121.stock certificate 股票 OKXELP
122.audit report 审计报告 T^"-;
123.entity 被审计单位 ({"jL*S,q
124.addressee of the audit report 审计报告的收件人 qy]tuKZI
125.unqualified opinion 无保留意见 .u+ZrA#
126.qualified opinion 保留意见 *,hg+?lZ
127.disclaimer of opinion 无法表示意见 s)gU vS\
128.adverse opinion 否定意见